Ninthusha Satkunalingam Essay Example Essay Example

Ninthusha Satkunalingam Essay Example Paper Ninthusha Satkunalingam Essay Introduction Dear Ms C Walsh,I’m writing to inform you about the different sources of finance that are available to you. There are twelve different source of finance available these are: Share issuesWhen your company wants capital to finance business or to run your business activities it goes to the public and issue shares to produce amount from the public and people pay the amount in share capital of your company which mean your shares in share capital of your business this process is called share issue. The advantage of share issues is that your business object becomes more profitable and has a huge amount of money to buy assets and make improvement on your business.A business object becomes more profitable and has a huge amount of money to buy assets and advance their business. The disadvantage could be that your business becomes dependent on the public, if the public decides your business wasn’t worth the investment and take it away, the business will go into negative equality a nd eventually your business will be in debt. LeasingLeasing something is the same as renting it. You pay the leasing every month for the use of the equipment. The contract made with the lessor lasts a number of years estimated between 2 and 10 depending weather the cost on it. This shows that you can have full us of the equipment without having to pay the full cost of the item in straight on go. Over the time of the lease, the leasing company will maintain the price of the item plus their charger which means you only need to deposit a small amount at the start of the lease. At the end of the lease you have a decision to choose if you want to carry in leasing at a low rate or to sell the product to another person or to another company.An example to your business could be leasing vehicles, or office equipment. An advantage of leasing could be that leasing is inflation friendly. As the costs go up over five years you still pay the same rate as when you began the lease. Another advantag e could be there is less upfront cash outlay which means you do not need to make large cash payments for the purchase of needed equipment. A disadvantage could be that you have a responsibility to continue making payments. You have no fairness until you decide to purchase the equipment at the end of the lease term, at which point the equipment may have criticised suggestively.http://www.bizhelp24.com/money/business-finance/leasing-in-business-3.html FactoringFactoring is a quick and easy way of turning your invoices into cash. Factoring can be described as it is selling your invoices to a factoring company. You also get cash quickly, and also don’t have to collect the debt however you may lose some of the value of the invoice. The factoring company gets the debt and has to collect it. They make a profit by paying you less cash than they actually value of the invoice. The disadvantage could be your ability to borrow from other sources may be reduced. Another advantage could be that if you were to end an arrangement with a factor you will have to pay off any money they have advanced you on invoices if the customer has not paid them yet. This may require some business planning. An advantage could be that the cash is released as soon as orders are invoiced and is available for capital investment and funding of your next orders. Another advantage could be that factors may give you useful information about the credit standing of your customers and they can help you to negotiate better terms with your suppliers.http://www.businesslink.gov.uk/bdotg/action/detail?item1073791093;type=RESOURCES Overdraft facilitiesOverdraft facility is when you are allowed to be overdrawn up to a certain amount without being charged or having to pay direct debits etc. however you maybe charge a small amount of interest if you use the facility. An advantage could be that it’s a convenience as you don’t have to worry about penalty fees if you temporarily don’t h ave enough money in your account. A disadvantage could be that there will be a lot of interest to pay, and being down below zero will make it hard to pay off. If the overdraft is unauthorised, there may be huge fees to pay each day, or with each new small transaction, there may be an 2nd, 3rd, 4th etc. full penalty fee for each transaction.http://uk.answers.yahoo.com/question/index?q20110627063140AA7is40 Bank loanA bank loan provides medium or long term finance. A bank loan is the most common form of loan capital for a business. The bank sets the fixed period over which the loan is given, the rate of interest and the timing and amount of repayments. The banks will usually require that the business offers some security for the loan, although in the case of a start-up this security often comes in the form of personal guarantees provided by the entrepreneur. Bank loans are good for financing investment in fixed assets. They are generally charged at a low rate of interest that a bank ov erdraft. The interest rate can be either fixed or variable. The advantage of getting a bank load could be that you can borrow large amounts of money. The disadvantage is that some loans carry a prepayment penalty, preventing the borrower from paying the note off early without incurring extra cost. Another disadvantage could be that Borrowing too much money can lead to decreased cash flow and payments can even overtake income in some cases; this is why many loan payments are limited to a certain percentage of a borrower’s income.http://www.ehow.com/facts_4761923_advantages-disadvantages-bank-loan.html#ixzz1pyMtD7tF Friends and familyFriends and family could help in your business for support such as giving you addition business funding. An advantage could be that asking family and friends can be quicker and cheaper to arrange and the interest of repayment terms may be more flexible than a bank loan. A disadvantage could be that conflicts could happen between them and relationsh ip can break. Hire purchaseHire purchase is about ownership. With a hire purchase agreement, after all the payments have been made, your business customer becomes the owner of the equipment. This ownership transfer either automatically or on payment of an option to purchase fee. For tax purposes, from the beginning of the agreement the business customer is treated as the owner of the equipment and so can claim capital allowances. Capital allowances can be a significant tax incentive for businesses to invest in new plant and machinery or to upgrade information systems. Under a hire purchase agreement, the business customer is normally responsible for maintenance of the equipment. An advantage of having hire purchase could be that you can have something you can’t afford. Another advantage could be that you can save your own business money. A disadvantage could be that if you miss the payments, you lose the item plus what you already paid. Another disadvantage could be that if y ou break the item, you still have to play for it as well as having a replace it. Reinvest profitReinvested profits are also known as retained profit or earnings. All the profits you earn in your business are put back into the business for its own use. For example expanding your business to gain more profits. An advantage could be that your business may have the flexibility to decide whether to use capital or borrowings to expand or improve. Another advantage could be that you could be building equity in your business and therefore increasing the value of the shares. A disadvantage could be that you may not have any other source of income outside of your business and may not be able to afford to reinvest a significant portion of their profits. Another disadvantage could be that your business only gets to retain earnings if it makes a profit. Retained earnings are profits after corporation tax and dividends are paid out. Sometimes it is better to run the company at breakeven and pay l ess tax. Own savingsOwn savings can be defined as money set aside for the purpose of future use. Saving is usually representing only one part of an individual’s assets. An advantage could be that if you wanted to expand your business you decided how much you’d like to invest into your business but it is at your own risk. It also gives your business a financial improvement. A disadvantage could be that you’ll need more working capital than you think. Government grantGovernment grant is where the government provides support to businesses both financially, in the form of grants, and through access to expert advice, information and services. Most government grants require you to match the funds you are being awarded. The grant covers a proportion of the money needed, while you supply the rest. You must also demonstrate that your business can provide its share of the total costs. An advantage of having government grant could be that they provide huge financial suppor t and rewards with just one offer. Another advantage is that who receives government grant find it easier to increase money from other government and private sources. A disadvantages could be that Government grants often come out with a set of rules for who are eligible to apply that can be so specific that it excludes many businesses. And they tend to demand certain activities must be included in any project to be funded which may increase businesses expenses. Commercial mortgageCommercial mortgage is the most popular type of mortgage used to buy buildings and land for business purposes. If you were going to have commercial mortgage rates and payment terms are negotiated in each loan by the borrower and the lender. Commercial mortgages have commitment fees and can be quite profitable for mortgage lenders, although there is some default risk. An advantage could they can give your business a large assets which is likely to increase in value. Another advantage could be that the loan r epayments involved can be similar to your current rental costs so you won’t need to adjust your budgets which this depends on the mortgage. A disadvantage could be that when you sign a commercial mortgage contract you are committing to a period of 10 to 30 years. Also if you failed to make repayments on time you may have to pay additional interest.I would advise you in your expansion to use possibly a bank loan, own savings, reinvest profits source of finance. I think you could use a bank loan due to if you can demonstrate your business can generate enough profits to proper and then pay them back then that’s a good option for you. Also the benefit could be that large amount cab be borrowed and also lower interest rates than overdrafts. Own savings could also be a good choice as I think you wouldn’t have to worry about financial problems as you already have them and you don’t have to worry about paying someone back. Reinvest is also a good option due to yo ur using your own profits to expand your business and make it bigger then more customers are likely to come then you can gain more profits. Thank youYou sincerelyNinthusha Satkunalingam Ninthusha Satkunalingam Essay Thank you for reading this Sample!

Top Literature Essay Introduction Guide!

Top Literature Essay Introduction Guide! The Rise of Literature Essay Introduction If you're thinking that you require someone to compose my essay at the moment, you can merely rely on our honest reviews. The custom of writing essays also develops critical thinking that's highly needed in any upcoming job. Asking also the assistance of your parents is a great idea. Some students make the error of attempting to fit too much into their Hamlet essay simultaneously. Scroll down the page in order to see extra essay samples which might help you in creating your very own literary essay. Don't hesitate to browse the webpage and click on any individual download hyperlink button below a sample which you like. Just make certain that you've got complete info and you know what information you include in each individual portion of your essay. Be certain the images are clear and appear professional. The Hidden Truth About Literature Essay Introduction You will have to synthesise sever al of your reviewed readings into each paragraph, so that there's a very clear connection between the several sources. You should prevent an extensive question as it doesn't help you. When it has to do with your research question, you don't need to answer it immediately. General question has many approaches and you maynot write everything. Each paragraph ought to be an elaboration of a single point. A conclusion must not include any new info, you are simply summarising what you've already written. As you consider the issue or question you would like to answer in your essay, an edition of a thesis statement should start to emerge. For that reason, it might be interpreted that Forster is trying to embrace more modernist sensibilities and intending to persuade his audience to offer aspiring individuals like Leonard the prospect for social mobility. Writing is a quite complicated process that needs plenty of time, patience and great abilities. Students lead busy lives and frequently forget about a coming deadline. Many how to write a literature essay they find it quite convenient to be able to go online for help with their papers. Naturally, some students haven't enough time since they are being overloaded with different varieties of assignments, but it's not a problem since they can get an essay for cheap from us as we're an expert team and we are accustomed to accepting any challenge. Even a student can use their professional assistance to create their school writing assignment. Literature essay isn't an enlarged activity and should be written concisely. Focus on what you could do to increase your essay on literature. A literature essay needs a close reading. It is indeed a form of writing that must be carefully written. When writing your essay you should devote a couple of paragraphs to every point. Ensure each paragraph goes around your essay's key idea. There are several different elements involved with writing an effective essay. Literature Essay Introduction Secrets That No One Else Knows About Always seek out assistance and clarifications from your instructor for those concepts that you don't understand. The instructors might not even offer a comprehensible reaction to literature essay example. It's obvious that as a student of literature faculty, you will need to read a good deal of books of all conceivable types. You have to use language that measures up to the course that you're pursuing in addition to your education level. You're able to explore an extremely wide selection of topics like language acquisition, attachment theories, or critical amounts of development. The objectives in the debut of the assignment are to have all issues regarding the topic introduced. The variety of sources that you'll be asked to review will be based on what the literature review is for and how advanced you're in your studies. You may also ask your teacher if you aren't able to comprehend the grading system. How to Choose Literature Essay Introduction You should tackle your question with the usage of the concepts which you have researched. A family is thought to be an important tool in rise and evolution of anyone. The characters of each one of the above-mentioned works emphasize the fragility of human created systems. At any time you require straightforward answers on literature synthesis essay example or another subject, you always have the option to contact our support team working with the live chat section. If any constructive action or apology might help rectify the issue, schedule an opportunity to do exactly that. An argumentative essay presents either side of a problem. If you opted to decide on a specific side of the argument, you would want to clearly show your conclusion on the argument.

Writing An Interesting Topic For A Research Paper

Writing An Interesting Topic For A Research PaperFor some reason, writing an interesting topic for a research paper about gender and politics seems to be a relatively simple process. It appears as though it should be relatively easy to write a paper that features a variety of interesting topics for a research paper.The problem comes in when trying to decide which interesting topics to focus on. Unfortunately, the choices are virtually endless. There are plenty of topics to choose from, all with different characteristics, but they all also have their drawbacks.For example, an internet search for 'gender and politics' yields a number of pages containing completely unrelated ideas about things like 'dating'dating websites.' Although I'm not entirely certain why this is so, it appears that the person doing the search didn't actually want to find something interesting in the topic of gender and politics. Instead, they probably went online to get some more information about dating websites , which is the kind of topic I don't recommend trying to write about.Another drawback to focusing on a wide variety of topics in your research paper is that there are many combinations of subjects that aren't interesting at all. Here is an example of an interesting topic for a research paper, but obviously something that makes no sense to anyone else. Take a look at this interesting topic for a research paper about pornography: 'Does porn erode libido?' That's a pretty silly question, but if you're trying to write an interesting paper, it's going to come across as quite stupid to the reader.To avoid such issues, the best thing to do is stick to one topic in your research paper, no matter how silly it may seem at first. The reason for this is because it will give you the best chance to produce something interesting. It's pretty hard to make a good point in a topic that's fairly random.The third benefit of staying away from topics that aren't unique is that it will help to eliminate t opics that are almost exactly like yours, because they're usually nothing more than spin-offs of what you're already doing. By using topics that are fairly unique, you'll be much better able to discover something original and make a better point.A final benefit to using topics that are uniquely your own is that it will allow you to make a better point in a topic that is much more interesting than a topic that has been well covered by others. As I mentioned earlier, there are many interesting topics for a research paper about pornography. The problem is that there are also many topics that haven't received the attention they deserve from the people who are discussing them.By staying away from topics that have been widely covered, you can develop topics that make a strong point in just about any discussion. Doing this will help you to develop a unique paper that's quite unlike anything else you've written before.

Kids, Work and College Application Essay Counselors Pleasanton Ca

Kids, Work and College Application Essay Counselors Pleasanton Ca Scholarship sponsors search for applicants with vision and motivation, so they may ask about your targets and aspirations. He's very methodical and organized and quite easy to work with. Keeping updated with professional requirements and raising your online presence are simply a couple of the many added benefits of joining GoodTherapy. College application essays are presently being compared to an immense database of collected information and what's already on the net. Penn State, for instance, is using an admissions essay service provided by Turnitin. Speak to us today to talk about which option suits your family members. Finding the Best College Application Essay Counselors Pleasanton Ca While there's a chance a student won't be caught, do they really need to risk it. Corrie passionately believes that each and every student has a special and worthy story to share. It can appear obvious, but students ought to be reminded to really answer the question and keep on topic. Even should a student doesn't enjoy the question, it still needs to be answered directly. What's Truly Happening with College Application Essay Counselors Pleasanton Ca We assist you until you make a marvelous final draft in your voice. However, this isn't the opportunity to have a stab at emulating Ulysses. Get the Scoop on College Application Essay Counselors Pleasanton Ca Before You're Too Late Together we'll learn more about the origin of the problems that will need to get addressed and find the very best way for you to confidently move forward in your life. Similarly I was attempting to decide on something I could give him. At such times, it's often beneficial to look for expert help. An individual does not love breathing. Among the biggest obstacles in the manner of helping yourself regain charge of your mind and life is the initial step of reaching out for support. 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Why I Choose to Attend College by Anna Quindlen

Why I Choose to Attend College by Anna QuindlenWhy I Choose to Attend College by Anna Quindlen is a great essay that offers several essay samples about why I choose to attend college. The essay offers several choices and each choice is presented in a few paragraphs with examples that illustrate why you choose to attend college. The essay includes a starting point as well as a conclusion that explain the reasons you chose to attend college. Many people want to know why they choose to do certain things such as going to college or why they don't do some things.I attended a community college prior to college. Since the beginning of the class schedule I was able to earn a couple of credits. However, it was on the first day that I decided to go to class. The reason why I did not take any previous classes was because I only wanted to focus on the classes I needed to take to earn my associate's degree.I was going to meet up with a friend for a party and it was during the night time. We found ourselves in an area where there were too many kids to get in. Since we didn't want to be one of the group of people at the club, we went home and waited until the morning. Once the sun rose, we found a nice spot to have a late night drink. On our way back to the house, we saw this guy walking home on his bike.After the night ended and it was getting late, I asked my old friend where he lived and we decided to stop and find out who he was. When he got to my house, we made sure to tell him about our conversation and we talked about our plans for the following days.I told him about how I had been looking for an excuse to not go to class and a good night sleep. We spent the next few hours talking about the things we had done that night.During the conversation, he mentioned that he had not gone to school and then I mentioned to him that I did not go to school. He said, 'I'm glad I didn't' and then he asked me to join him for the night.We spent the rest of the night talking about life l essons, what we've learned, and how much we are alike. We ended up staying over that night and I never went to sleep. I just kept thinking about what we had discussed. The following day, I started thinking about what we had talked about and how we had changed each other.The best way to remember the life lessons I learned from that night is to spend some time reflecting on them. It's hard to remember the lesson that you learned if you don't sit down and really think about it, but it's important to remember what you've learned so that you can apply the lesson to your future life. Do not forget what you've learned in order to understand life lessons.

Hupalo O. - Iryna Steshenko Essays - Legislators, Legislatures

Hupalo O. - Iryna Steshenko Essays - Legislators, Legislatures Hupalo Olha Inp-32 Iryna Steshenko as a translator of Anglophone literature Iryna Steshenko is a spectacular Ukrainian actress and a prominent translator. She was brought up in a family where people treasured folk traditions and customs. All members of her family were related to literature, education and Ukrainian culture in general. In order to get to know her better as a translator, we should dive deeper into her biography. Iryna Steshenko was born on July 5, 1898, in Kyiv. She is the daughter of Ivan M. Steshenko and Oksana Steshenko, the cousin of Lesya Ukraiinka and the granddaughter of Mykhailo Starytsky - the coryphaeus of the Ukrainian Theatre . Iryna Steshenko was the last representative of the renowned ancestry, which, after her death in 1987, ceased to exist. From early childhood, she began studying foreign languages. At the age of three, she had a governess from Germany and at five - from France. Hence she obtained a good command of those languages. In 1918 she graduated from the Faculty of Philology of Higher Women's Studies in Kyiv. After graduation, in addition to her mother language, she was fluent in Russian, German, French, and English. Not every woman back then had the opportunity to obtain such solid and versatile knowledge. In 1920 Iryna Steshenko graduated from the Lysenko Music and Drama Institute. It was then that Pavlo Tychyna - Taras Shevchenko Theatre dramaturge at that time - approached her and asked to translate some comedies by Moliere. These were The Bourgeois Gentleman , The Imaginary Invalid , Scapin the Schemer . Tychyna would later edit her translations to be suitable for the theatre. These plays were often featured in Ukrainian theatres. After that Iryna Steshenko was paying more and more attention to the artistic translation, and from 1949 she devoted herself to it completely. The achievements of Iryna Steshenko as a translator are particularly notable, because she, as a person with a solid education and as a descendant of famous writers, had an extraordinary feeling of the Ukrainian language; she knew it perfectly and used it skilfully . The language of her translations is academic and graceful, but at the same time, it is alive and natural. From the very beginning, Steshenko as a translator set very strict requirements to herself. The translation, in her opinion, is a creative obsession with the work which one translates and its author, not the mechanic "transference" into another language, albeit being done at a high professional level. A translated work must feel as if it was written in the target language: only the stylistic characteristics, peculiarities of thinking and the details of everyday life should tell a reader that it is the work of a writer of another nation. She worked solely with the original pieces and was very indignan t at the offer to translate from Russian to Ukrainian. In her translations she paid great attention to the logical cohesion of phrases in lines and stanzas, to euphony of verses and to the natural ease of speech as well as to the rendition of the inner force pertained to the source language idiom. Steshenko skilfully reproduced verbal images of both representatives of the highest class of society and ordinary people. It distinguishes her among other translators, especially considering the current tendency to use taboo vocabulary in translations and original works. Among contemporary Ukrainian translators who dealt with the works of William Shakespeare, Iryna Steshenko is the most productive . She translated six of his pieces: The Merchant of Venice (1950), Othello (1950), Romeo and Juliet (1952), Much Ado About Nothing (1952), The Comedy of Errors (1954), The Two Gentlemen of Verona (1963). I was lucky to happen upon her translation of plays Much Ado About Nothing (1-2) and Romeo and Juliet (3) . Here are some interesting cases. Beatrice and Benedict's speech is a powerful source of wordplay in the original text. The puns were very popular in the days of Elizabethan England and Shakespeare's texts are full of them . Benedick : O God , sir , here's a dish I love not : I cannot endure my Lady Tongue : ! ... , ; Messenger : And a good soldier too , lady

Battle of Wake Island in World War II

Battle of Wake Island in World War II The Battle of Wake Island was fought from December 8-23, 1941, during the opening days of World War II (1939-1945). A tiny atoll in the central Pacific Ocean, Wake Island was annexed by the United States in 1899. Located between Midway and Guam, the island was not permanently settled until 1935 when Pan American Airways built a town and hotel to service their trans-Pacific China Clipper flights. Consisting of three small islets, Wake, Peale, and Wilkes, Wake Island was to the north of the Japanese-held Marshall Islands and east of Guam. As tensions with Japan rose in the late 1930s, the US Navy began efforts to fortify the island. Work on an airfield and defensive positions began in January 1941. The following month, as part of Executive Order 8682, the Wake Island Naval Defensive Sea Area was created which limited maritime traffic around the island to US military vessels and those approved by the Secretary of the Navy. An accompanying Wake Island Naval Airspace Reservation was also established over the atoll. Additionally, six 5 guns, which had previously been mounted on USS Texas (BB-35), and 12 3 anti-aircraft guns were shipped to Wake Island to bolster the atolls defenses. The Marines Prepare While work progressed, the 400 men of the 1st Marine Defense Battalion arrived on August 19, led by Major James P.S. Devereux. On November 28, Commander Winfield S. Cunningham, a naval aviator, arrived to assume overall command of the islands garrison. These forces joined the 1,221 workers from the Morrison-Knudsen Corporation which were completing the islands facilities and the Pan American staff which included 45 Chamorros (Micronesians from Guam). By early December the airfield was operational, though not complete. The islands radar equipment remained at Pearl Harbor and protective revetments had not been built to protect aircraft from aerial attack. Though the guns had been emplaced, only one director was available for the anti-aircraft batteries. On December 4, twelve F4F Wildcats from VMF-211 arrived on the island after being carried west by USS Enterprise (CV-6). Commanded by Major Paul A. Putnam, the squadron was only on Wake Island for four days before the war began. Forces Commanders United States Commander Winfield S. CunninghamMajor James P.S. Devereux527 men12 F4F Wildcats Japan Rear Admiral Sadamichi Kajioka2,500 men3 light cruisers, 6 destroyers, 2 patrol boats, 2 transports, and 2 carriers (second landing attempt) The Japanese Attack Begins Due to the islands strategic location, the Japanese made provisions to attack and seize Wake as part of their opening moves against the United States. On December 8, as Japanese aircraft were attacking Pearl Harbor (Wake Island is on the other side of the International Date Line), 36 Mitsubishi G3M medium bombers departed the Marshall Islands for Wake Island. Alerted to the Pearl Harbor attack at 6:50 AM and lacking radar, Cunningham ordered four Wildcats to begin patrolling the skies around the island. Flying in poor visibility, the pilots failed to spot the inbound Japanese bombers. Striking the island, the Japanese managed to destroy eight of VMF-211s Wildcats on the ground as well as inflicted damage on the airfield and Pam Am facilities. Among the casualties were 23 killed and 11 wounded from VMF-211 including many of the squadrons mechanics. After the raid, the non-Chamorro Pan American employees were evacuated from Wake Island aboard the Martin 130 Philippine Clipper which had survived the attack. A Stiff Defense Retiring with no losses, the Japanese aircraft returned the next day. This raid targeted Wake Islands infrastructure and resulted in the destruction of the hospital and Pan Americans aviation facilities. Attacking the bombers, VMF-211s four remaining fighters succeeded in downing two Japanese planes. As the air battle raged, Rear Admiral Sadamichi Kajioka departed Roi in the Marshall Islands with a small invasion fleet on December 9. On the 10th, Japanese planes attacked targets in Wilkes and detonated a supply of dynamite which destroyed the ammunition for the islands guns. Arriving off Wake Island on December 11, Kajioka ordered his ships forward to land 450 Special Naval Landing Force troops. Under the guidance of Devereux, Marine gunners held their fire until the Japanese were within range of Wakes 5 coastal defense guns. Opening fire, his gunners succeeded in sinking the destroyer Hayate and badly damaging Kajiokas flagship, the light cruiser Yubari. Under heavy fire, Kajioka elected to withdraw out of range. Counterattacking, VMF-211s four remaining aircraft succeeded in sinking the destroyer Kisaragi when a bomb landed in the ships depth charge racks. Captain Henry T. Elrod  posthumously  received the Medal of Honor for his part in the vessels destruction. Calls for Help While the Japanese regrouped, Cunningham and Devereux called for aid from Hawaii. Stymied in his attempts to take the island, Kajioka remained nearby and directed additional air raids against the defenses. In addition, he was reinforced by additional ships, including the carriers Soryu and Hiryu which were diverted south from the retiring Pearl Harbor attack force. While Kajioka planned his next move, Vice Admiral William S. Pye, the Acting Commander-in-Chief of the US Pacific Fleet, directed Rear Admirals Frank J. Fletcher  and Wilson Brown to take a relief force to Wake. Centered on the carrier USS Saratoga (CV-3) Fletchers force carried additional troops and aircraft for the beleaguered garrison. Moving slowly, the relief force was recalled by Pye on December 22 after he learned that two Japanese carriers were operating in the area. That same day, VMF-211 lost two aircraft. On December 23, with the carrier providing air cover, Kajioka again moved forward. Following a preliminary bombardment, the Japanese landed on the island. Though Patrol Boat No. 32 and Patrol Boat No. 33 were lost in the fighting, by dawn over 1,000 men had come ashore. Final Hours Pushed out of the southern arm of the island, American forces mounted a tenacious defense despite being outnumbered two-to-one. Fighting through the morning, Cunningham and Devereux were forced to surrender the island that afternoon. During their fifteen-day defense, the garrison at Wake Island sank four Japanese warships and severely damaged a fifth. In addition, as many as 21 Japanese aircraft were downed along with a total of around 820 killed and approximately 300 wounded. American losses numbered 12 aircraft, 119 killed, and 50 wounded. Aftermath Of those who surrendered, 368 were Marines, 60 US Navy, 5 US Army, and 1,104 civilian contractors. As the Japanese occupied Wake, the majority of the prisoners were transported from the island, though 98 were kept as forced laborers. While American forces never attempted to re-capture the island during the war, a submarine blockade was imposed which starved the defenders. On October 5, 1943, aircraft from  USS  Yorktown (CV-10) struck the island. Fearing an imminent invasion, the garrison commander, Rear Admiral Shigematsu Sakaibara, ordered the execution of the remaining prisoners. This was carried out on the northern end of the island on October 7, though one prisoner escaped and carved  98 US PW 5-10-43  on a large rock near the killed POWs mass grave. This prisoner was subsequently re-captured and personally executed by Sakaibara. The island was re-occupied by American forces on September 4, 1945, shortly after the wars end. Sakaibara was later convicted of war crimes for his actions on Wake Island and hung on June 18, 1947.